Substantive right to redress the grievance by way of appeal cannot be curtailed particularly, when the amount due towards tax liability has been recovered

S. Brithivirajan Versus Joint Commissioner(ST), Deputy Commissioner (ST),  State Tax Officer [Madras High Court]

Facts: The petitioner has suffered an adverse order in the hands of the respondent on 04.08.2022 for the assessment year 2018-2019. Pursuant to the assessment order dated 04.08.2022, the petitioner was issued with demand notice dated 04.08.2022, which has culminated in recovery of a sum of Rs. 11,53,720/-. The petitioner has filed the appeal before the second respondent beyond 24 days of condonable period of limitation in terms of Section 107(4) of the Tamil Nadu Goods and Service Tax Act, 2017. The petitioner has deposited Rs. 1,15,372/- towards pre-deposit and a sum of Rs. 11,53,720/- has already been recovered from the petitioner on 01.12.2022. The limitation for filing the appeal expired on 03.11.2022 [being the 90th day from 04.08.2022]. The further period of 30 days under Section 107(4) of the TNGST Act being the condonable period for filing the appeal expired on 03.12.2022. The appeal was filed by the petitioner before the second respondent on 27.12.2022 beyond 24 days of the condonable period of limitation under Section 107(4) of the TNGST Act.

Held: This Court is of the view that substantive right of the petitioner to redress his grievance by way of appeal cannot be curtailed particularly, when the amount due towards tax liability has been recovered from the petitioner on 01.12.2022. Over and above, the petitioner has also paid a sum of Rs. 1,15,372/- on 27.12.2022 along with the appeal filed beyond the condonable period of limitation under Section 107 (4) of the TNGST Act.

Be that as it may, since the appeal has been filed along with the pre-deposit on 27.12.2022 and considering the fact that a sum of Rs. 11,53,720/- has already been recovered from the petitioner on 01.12.2022, this Court is of the view that it is a fit case, for a direction to the second respondent to consider the appeal and dispose of the same. Therefore, the second respondent is directed to consider the appeal and dispose of the same on merits without reference to the period of limitation. Petition allowed.